An evaluation of two performance pay systems on the productivity of employees in a certified public accounting firm.

This study examined the effects of switching from an incentive pay system solely based on productivity to a scorecard-based incentive pay system. Performance of staff and senior accountants was analyzed across three departments for a two-year baseline and a three-year intervention period. Results showed that percent of charge hour goal remained high during the study. Once the scorecard-based incentive system was implemented, performance on the other line items increased or remained at or above goal levels. Incentive payouts were generally higher under the second incentive plan than under the first for top performers. Possible explanations for data trends, weaknesses of the measures within the scorecard, measure/line item alternatives and implications for future research are also discussed.

Grantor dc:publisher

University of North Texas

Year dc:date

2005

Author dc:creator

• Shelton, Bryan

Contributors dc:contributor

• Hyten, Cloyd
• Smith, Richard
• Vaidya, Manish

• Accountants -- Labor productivity.
• Accountants -- Salaries, etc.
• Incentive awards.
• performance
• incentive pay system
• incentives
• score card
• productivity
• behavior analysis

Statement dc:rights

• Public
• Copyright
• Shelton, Bryan
• Copyright is held by the author, unless otherwise noted. All rights reserved.

Language dc:language

English

Identifier

oclc: 69372047
https://digital.library.unt.edu/ark:/67531/metadc4930/
ark: ark:/67531/metadc4930

OAI identifier oai:identifier

info:ark/67531/metadc4930